Definitions of various ranks of Income Tax Officials, like Income Tax Officers/ Commissioners/ Directors, including of the governing body (CBDT) and Appellate Authorities, as per Section 2 of Income Tax, are as under:
Section 2(1)(C) Additional Commissioner (Income Tax):
As per Section 2(1C) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Additional Commissioner” means a person appointed to be an Additional Commissioner of Income-tax under sub-section (1) of section 117.
Section 2(1)(D) Additional Director (Income Tax):
As per Section 2(1D) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Additional Director” means a person appointed to be an Additional Director of Income-tax under sub-section (1) of section 117.
Section 2(4) Appellate Tribunal:
As per Section 2(4) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Appellate Tribunal” means the Appellate Tribunal constituted under section 252.
Section 2(7A) Assessing Officer:
As per Section 2(7A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Assessing Officer” means the Assistant Commissioner or Deputy Commissioner or Assistant Director or Deputy Director or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this Act, and the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Act.
Section 2(9A) Assistant Commissioner (Income Tax):
As per Section 2(9A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Assistant Commissioner” means person appointed to be an Assistant Commissioner of Income-tax or a Deputy Commissioner of Income-tax under sub-section (1) of section 117.
Section 2(9B) Assistant Director (Income Tax):
As per Section 2(9B) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Assistant Director” means a person appointed to be an Assistant Director of Income-tax under sub-section (1) of section 117.
Section 2(12) Board:
As per Section 2(12) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Board” means the Central Board of Direct Taxes (CBDT) constituted under the Central Boards of Revenue Act, 1963 (54 of 1963).
Section 2(15A) Chief Commissioner (Income Tax):
As per Section 2(15A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Chief Commissioner” means a person appointed to be a Chief Commissioner of Income-tax or a Director General of Income-tax or a Principal Chief Commissioner of Income-tax or a Principal Director General of Income-tax under sub-section (1) of section 117.
Section 2(16) Commissioner (Income Tax):
As per Section 2(16) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Commissioner” means a person appointed to be a Commissioner of Income-tax or a Director of Income-tax or a Principal Commissioner of Income-tax or a Principal Director of Income-tax under sub-section (1) of section 117.
Section 2(16A) Commissioner (Appeals):
As per Section 2(16A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Commissioner (Appeals)” means a person appointed to be a Commissioner of Income-tax (Appeals) under sub-section (1) of section 117.
Section 2(19A) Deputy Commissioner (Income Tax):
As per Section 2(19A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Deputy Commissioner” means a person appointed to be a Deputy Commissioner of Income-tax under sub-section (1) of section 117.
Section 2(19B) Deputy Commissioner (Appeals):
As per Section 2(19B) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Deputy Commissioner (Appeals)” means a person appointed to be a Deputy Commissioner of Income-tax (Appeals) or an Additional Commissioner of Income-tax (Appeals) under sub-section (1) of section 117.
Section 2(19C) Deputy Director (Income Tax):
As per Section 2(19C) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Deputy Director” means a person appointed to be a Deputy Director of Income-tax under sub-section (1) of section 117.
Section 2(21) Director General or Director (Income Tax):
As per Section 2(21) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Director General or Director” means a person appointed to be a Director General of Income-tax or a Principal Director General of Income-tax or, as the case may be, a Director of Income-tax or a Principal Director of Income-tax, under sub-section (1) of section 117, and includes a person appointed under that sub-section to be an Additional Director of Income-tax or a Joint Director of Income-tax or an Assistant Director or Deputy Director of Income-tax.
Section 2(25) Income-tax Officer:
As per Section 2(25) of the Income Tax Act, 1961, unless the context otherwise requires, the term “Income-tax Officer” means a person appointed to be an Income-tax Officer under section 117.
Section 2(28) Inspector of Income-tax:
As per Section 2(28) of Income Tax Tax Act, 1961, unless the context otherwise requires, the term “Inspector of Income-tax” means a person appointed to be an Inspector of Income-tax under sub-section (1) of section 117.
Section 2(28C) Joint Commissioner (Income Tax):
As per Section 2(28C) of Income Tax Act, 1961, unless the context otherwise requires, the term “Joint Commissioner” means a person appointed to be a Joint Commissioner of Income-tax or an Additional Commissioner of Income-tax under sub-section (1) of section 117.
Section 2(28D) Joint Director (Income Tax):
As per Section 2(28D) of Income Tax Act, 1961, unless the context otherwise requires, the term “Joint Director” means a person appointed to be a Joint Director of Income-tax or an Additional Director of Income-tax under sub-section (1) of section 117.
Section 2(29D) National Tax Tribunal:
As per Section 2(29D) of Income Tax Act, 1961, unless the context otherwise requires, the term “National Tax Tribunal” means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005.
Section 2(34A) Principal Chief Commissioner of Income-tax:
As per Section 2(34A) of Income Tax Act, 1961, unless the context otherwise requires, the term “Principal Chief Commissioner of Income-tax” means a person appointed to be a Principal Chief Commissioner of Income-tax under sub-section (1) of section 117.
Section 2(34B) Principal Commissioner of Income-tax:
As per Section 2(34B) of Income Tax Act, 1961, unless the context otherwise requires, the term “Principal Commissioner of Income-tax” means a person appointed to be a Principal Commissioner of Income-tax under sub-section (1) of section 117.
Section 2(34C) Principal Director of Income-tax:
As per Section 2(34C) of Income Tax Act, 1961, unless the context otherwise requires, the term “Principal Director of Income-tax” means a person appointed to be a Principal Director of Income-tax under sub-section (1) of section 117.
Section 2(34D) Principal Director General of Income-tax:
As per Section 2(34D) of Income Tax Act, 1961, unless the context otherwise requires, the term “Principal Director General of Income-tax” means a person appointed to be a Principal Director General of Income-tax under sub-section (1) of section 117.
Section 2(37) Public Servant:
As per Section 2(37) of Income Tax Act, 1961, unless the context otherwise requires, the term “public servant” has the same meaning as in section 21 of the Indian Penal Code (45 of 1860).
Section 2(44) Tax Recovery Officer:
As per Section 2(44) of Income Tax Act, 1961, unless the context otherwise requires, the term “Tax Recovery Officer” means any Income-tax Officer who may be authorised by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, by general or special order in writing, to exercise the powers of a Tax Recovery Officer and also to exercise or perform such powers and functions which are conferred on, or assigned to, an Assessing Officer under this Act and which may be prescribed.